Legal analysis: the calculation standard of house deed tax is: tax payable = tax basis multiplied by tax rate, and the tax rate of deed tax is generally 3-5%. The tax basis is that if it belongs to the transfer of state-owned land use rights, the sale of land use rights or the sale of houses, the tax basis is the transaction price; If the land use right is donated or the house is donated, the tax basis shall be approved at the market price.

The house belongs to * * *, and someone gave it to someone else. If you give it to someone, no deed tax will be levied, only the deed tax paper fee will be charged. If it is given to others, it will be levied at 6% of the present value of the house. 1. Calculation method of house deed tax: taxable amount tax basis × tax rate. 2. Calculation method of deed tax of second-hand house: tax payable, second-hand house tax rate × real estate appraisal price. House deed tax refers to a one-time tax levied on the new owner (property owner) according to a certain proportion of the house price in the contract signed by the parties when the ownership of the house changes. It is a special tax levied on the change of real estate property rights. According to the current deed tax policy, the deed tax rate of the family's only ordinary housing area less than 90 square meters is1%; 90 square meters or more is less than 144 square meters, and the deed tax rate of the only ordinary house in the family is1.5%; The deed tax rate of ordinary housing for non-family only housing is 3%; The deed tax rate of non-ordinary housing is 4%.

Legal basis: 3-5% in Article 3 of Provisional Regulations on Deed Tax in People's Republic of China (PRC). The applicable tax rate of deed tax shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the range specified in the preceding paragraph, according to the actual situation in the region, and reported to the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China for the record.